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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Pengabdian Masyarakat AbdiMas SENTRALISASI Martabe : Jurnal Pengabdian Kepada Masyarakat Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JIMF (JURNAL ILMIAH MANAJEMEN FORKAMMA) Jurnal Pendidikan dan Konseling Jurnal Ilmiah Wahana Pendidikan JURNAL ILMIAH GLOBAL EDUCATION PRIMA : Portal Riset dan Inovasi Pengabdian Masyarakat AKADEMIK: Jurnal Mahasiswa Humanis e-Jurnal Apresiasi Ekonomi Mutiara: Multidiciplinary Scientifict Journal
Mahroji, Mahroji
Universitas Esa Unggul
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Mathematics Mechanical Engineering Social Sciences Veterinary Other

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THE INFLUENCE OF ACCRUAL EARNINGS MANAGEMENT, REAL EARNINGS MANAGEMENT AND AUDITOR'S REPUTATION ON COMPANY VALUE WITH MODERATION OF CORPORATE GOVERNANCE Simanjuntak, Megawaty; Mahroji, Mahroji
Jurnal Apresiasi Ekonomi Vol 12, No 1 (2024)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v12i1.712

Abstract

Urgency of this research is because there is still a gap in previous research regarding earnings management and auditor reputation on company value. Novelty in the research by adding the corporate governance mechanism factor as a moderating variable which was not investigated in previous research. This research aims to test the effectaccrualsearnings management, real earnings management,and auditor's reputation on firm value with corporate governance as moderator. The research sample used was 133 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The method of determining the sample using a purposive technique with reference to several established criteria. The data analysis method uses panel data regression through the approachGeneralizedMoment of Methode(GMM). The results showed that accruals and real earnings management had a negative effect on firm value, while auditor reputation had a positive effect on firm value. Apart from that, research also shows that corporate governance is able to weaken the influence of accrual and real earnings management on company value, and strengthen the influence of auditor reputation on company value. This research raises managerial contributions for companies to further improve corporate governance through the implementation of the ACGS scorecard in providing transparency and accountability to stakeholders. Keywords: accrualsearnings management, real earnings management, auditor reputation corporate governance, company values.. 
Pengaruh Kompetensi SDM, Komitmen Organisasi, Pemanfaatan Teknologi Informasi dan SIA Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Stefani, Pipit Eka; Mahroji, Mahroji
Mutiara: Multidiciplinary Scientifict Journal Vol. 1 No. 7 (2023): Mutiara: Multidiciplinary Scientifict Journal
Publisher : Al Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/mutiara.v1i8.40

Abstract

Pengujian ini bertujuan untuk mengetahui pengaruh Kapabilitas Aset Manusia (X1), Tanggung Jawab Hirarki (X2), Pemanfaatan Inovasi Data (X3) dan Kerangka Data Pembukuan (X4) terhadap Sifat Laporan Moneter Pemerintah Daerah (Y). Pemeriksaan ini menggunakan teknik kuantitatif. Jenis informasi dalam pemeriksaan ini merupakan informasi penting. Populasi eksplorasi sebanyak 41 responden (Dinas Kesejahteraan Organisasi Kota Jakarta Barat). Pemeriksaan ini menggunakan berbagai investigasi straight relapse dengan program IBM SPSS Measurements 26. Berdasarkan hasil pengujian menunjukkan bahwa faktor Kapabilitas Aset Manusia, Tanggung Jawab Hirarki, Pemanfaatan Inovasi Data dan Kerangka Pembukuan Data berpengaruh terhadap variabel Sifat Laporan Moneter Pemerintah Daerah. Informasi yang diperoleh dari pemeriksaan ini dapat diakses Dampak Kemampuan Aset Manusia, Tanggung Jawab Otoritatif, Penggunaan Inovasi Data, Kerangka Data Pembukuan Terhadap Sifat Laporan Moneter Provinsi.
PENGARUH LEVERAGE, PROFITABILITAS, DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA Ningrum, Tika Deby Aprilia; Mahroji, Mahroji
Jurnal Ilmiah Global Education Vol. 4 No. 4 (2023): JURNAL ILMIAH GLOBAL EDUCATION, Volume 4 Nomor 4, Desember 2023
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v4i4.1372

Abstract

The study aims of this research is to analyse the impact of leverage, profitability, and tax planning on earnings management. The data used in this study are secondary data derived from the financial statements of companies listed on the Indonesian Stock Exchange (BEI) for the period 2019 – 2021. The research sample used 50 companies that met the criteria of a total of 216 companies with purposive sampling methods for the sample collection of the research. Data analysis using panel data regression, this study measurement using Econometric Views 12 (EViews 12). The results of this study show that the variable leverage projected by the Debt-equity ratio (DER) has a significant negative impact on earnings management. Variable profitability projected with Return on assets (ROA) has a significant positive impact on earnings management. Tax planning variables proxied with the Tax Retention Rate (TRR) do not affect earnings management. For the company to be able to define positive policies that can maintain the sustainability of the business and can meet the expectations of shareholders in earnings management.
SCALE UP USAHA KUE MARKE DALAM MENDUKUNG KELESTARIAN KULINER TRADISIONAL Rahman, Maulana; Mahroji, Mahroji; Alamsyah, Wan
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 8, No 1 (2025): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v8i1.10-16

Abstract

Kuliner merupakan salah satu unsur dari budaya, keberadaan budaya pangan lokal ini dapat dijadikan sebagai simbol daerah dalam mendukung pengembangan pariwisata, sinergi gastronomi dan pariwisata dalam meningkatkan pariwisata sehingga membawa manfaat besar bagi sektor lain yang terkait yang berpijak pada kesejahteraan masyarakat. Kelompok Usaha Kue Markee merupakan kelompok usaha beranggotakan  ibu-ibu PKK Desa Pahlawan yang memiliki inisiatif untuk menjadi produktif. Kelompok usaha kue Markee ini memiliki permasalahan diantaranya minim pengetahuan tentang pengolahan adonan kue yang baik, pengemasannya masih sangat sederhana dan konvensional, serta media promosi yang belum terbentuk sehingga promosi yang dilakukan masih melalui word of mouth. Berdasarkan kondisi tersebut maka diperlukan suatu kegiatan yang dapat membuat kelompok usaha Kue Markee ini lebih bisa dikenal dan diimbangi dengan produk yang lebih berkualitas dibanding dengan saat ini, sehingga ada peningkatan pendapatan bagi kelompok usaha kue markee tersebut. Oleh karena itu, maka diusulkan sebuah kegiatan FGD untuk menciptakan suatu merek dan logo yang bisa menjadi identitas produk. Kemudian diperlukan pengetahuan yang lebih baik tentang  proses produksi yaitu teknik pengadonan yang lebih baik serta pemahaman terhadap pentingnya kemasan higienis dan praktis. Selanjutnya didukung dengan sarana/media promosi mencakup wilayah yang lebih luas agar bisa menjangkau minat calon konsumen yang lebih luas.
Pengaruh Debt to Equity Ratio (DER), Return On Equity (ROE) dan Current Ratio (CR) Terhadap Harga Saham (Studi Empiris Pada Perusahaan Food & Beverages yang Terdaftar di Bursa Efek Indonesia Periode 2016-2021) Khoirunnisa, Khoirunnisa; Mahroji, Mahroji
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 12 (2024): Jurnal Ilmiah Wahana Pendidikan 
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.12536752

Abstract

Tujuan utama dari penelitian ini adalah untuk menganalisis hubungan antara Debt to Equity Ratio (DER), Return On Equity (ROE) dan Current Ratio (CR) terhadap Harga Saham. Populasi dalam penelitian ini adalah Perusahaan Manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia Periode 2016-2021. Populasi dalam penelitian adalah 131 perusahaan. Penelitian ini menggunakan 14 perusahaan dengan total data 86 sebagai sampel. Teknik pengambilan sampel menggunakan purposive sampling. Hasil dari penelitian ini menunjukan bahwa Debt to Equity Ratio (DER), Return On Equity (ROE) dan Current Ratio (CR) berpengaruh secara simultan terhadap Harga Saham. Variabel Debt to Equity Ratio (DER) berpengaruh secara negatif dan signifikan terhadap Harga Saham, Return On Equity (ROE) berpengaruh secara positif terhadap Harga Saham, Current Ratio (CR) berpengaruh positif terhadap Harga Saham.
Pengaruh Likuiditas, Leverage, dan Profitabilitas terhadap Nilai Perusahaan pada Perusahaan Industri Sektor Coal Production yang Terdaftar di BEI Tahun 2020-2023 Kusuma, Vidia Nanda; Mahroji, Mahroji
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 4 No. 3 (2024): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v4i3.1073

Abstract

Companies are founded to obtain maximum or maximum profits and to achieve their goals in the form of company value. In this way, a company can develop continuously and provide returns that benefit the company owner so that the company can prosper. This research aims to see the effect of liquidity (CR), leverage (DER), profitability (ROA) on company value in industrial companies in the coal production sector listed on the IDX in 2020-2023 in the company's financial reports. In this research, there are 26 companies that have been selected using purposive sampling criteria with samples from mining industry companies in the coal production sub-sector listed on the IDX consecutively for 4 years in 2020-2023, companies that use the rupiah as their currency in reporting. Financial year 2020 – 2023, companies that have complete financial reports consecutively from 2020-2023. So the sample obtained was 26 companies with 104 data studied. The data used is secondary data in the form of financial reports obtained from the site www.idx.co.id. The research design uses the causality method. The data analysis technique used is multiple regression. The results of this research show that liquidity has a significant positive effect on company value. Leverage has a significant positive effect on company value. Profitability has a significant positive effect on company value. Future researchers will be able to add additional variables in the hope of making comprehensive findings that are also relevant to various situations for various business industries so that the coefficient values ​​are normal or not too low. The value of the company will be an important consideration for investors when investing in the company, because the value of the company lies in the activity of evaluating the development of the company itself.
Co-Authors Afly Yessie Alamsyah, Wan Angelita, Julya Arif Rahmansyah Chatarina Umbul Wahyuni Fitri Indriawati Hanny Endah Lestari Kusuma, Vidia Nanda Nanda Vito Ningrum, Tika Deby Aprilia Pipit Eka Stefani Puspha Whardani Rachmaini , Nurul Rahman, Maulana Shinta Melzatia Simanjuntak, Megawaty Stefani, Pipit Eka Wahyudi, Ickhsanto